S T A T E O F N E W Y O R K
________________________________________________________________________
2266
2015-2016 Regular Sessions
I N A S S E M B L Y
January 15, 2015
___________
Introduced by M. of A. CROUCH, GIGLIO -- Multi-Sponsored by -- M. of A.
FINCH, HAWLEY -- read once and referred to the Committee on Ways and
Means
AN ACT to amend the tax law, in relation to providing sales tax relief
on parking sales for tax exempt organizations
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Paragraphs 2 and 3 of subdivision (b) of section 1116 of
the tax law, as amended by chapter 888 of the laws of 1983, are amended
to read as follows:
(2) sales of food or drink in or by a restaurant, tavern or other
establishment operated by an organization described in paragraph (1),
paragraph (4), paragraph (5) or paragraph (6) of subdivision (a) of this
section, other than sales exempt under paragraph (ii) of subdivision (d)
of section eleven hundred five, from the taxes imposed hereunder, unless
the purchaser is an organization exempt under this section; OR
[(3) sales of the service of providing parking, garaging or storing
for motor vehicles by an organization described in paragraph (4) or
paragraph (5) of subdivision (a) of this section operating a garage
(other than a garage which is part of premises occupied solely as a
private one or two family dwelling), parking lot or other place of busi-
ness engaged in providing parking, garaging or storing for motor vehi-
cles; or]
S 2. This act shall take effect on the first day of a sales tax quar-
terly period, as described in subdivision (b) of section 1136 of the tax
law, beginning at least 90 days after the date this act shall have
become a law and shall apply to sales made on or after such effective
date although made or occurring under a prior contract.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD06575-01-5